Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 31 Counties
Auditor General DeFoor Releases Audits for Volunteer Firefighters’ Relief Associations in 31 Counties
HARRISBURG – Auditor General Timothy DeFoor today announced the release of audit reports for 42 volunteer firefighters’ relief associations (VFRAs) in Adams, Allegheny, Beaver, Bradford, Bucks, Butler, Cambria, Chester, Clarion, Clinton, Columbia, Crawford, Fayette, Franklin, Indiana, Lancaster, Lawrence, Lebanon, Luzerne, Lycoming, Mercer, Northampton, Perry, Potter, Schuylkill, Sullivan, Venango, Warren, Washington, Wayne and Westmoreland counties.
“Relief associations provide vital support to Pennsylvania’s dedicated first responders,” DeFoor said. “Our audits make sure state aid is used to equip and protect volunteer firefighters and the communities they serve.”
The Department of the Auditor General distributes state aid for VFRAs and audits how they use the funds, which are generated by a 2% tax on fire insurance policies sold in Pennsylvania by out-of-state companies. In 2023, $67.44 million went to 2,519 municipalities for distribution to VFRAs to provide training, purchase equipment and insurance, and pay for death benefits for volunteer firefighters.
VFRAs may have future state aid withheld if they do not comply with applicable state laws, contracts, bylaws and administrative procedures. Relief associations are separate legal entities from the fire departments they support.
The department is required by law to audit volunteer fire relief associations and municipal pension plans that receive state aid through the department; liquid fuels tax usage by municipalities; various county offices and numerous other state government entities.
Review the latest audit report for the listed VFRAs and learn more about the Department of the Auditor General online at www.PaAuditor.gov. Our updated VFRA guidelines are posted on our website at the Pennsylvania Department of the Auditor General -VRFA Resources (paauditor.gov).
Audit reports are available online using the links provided below, or at www.PaAuditor.gov/audit-reports.
Adams County
Fountaindale Volunteer Fire Department Relief Association – No findings
Allegheny County
Indiana Township Volunteer Firefighters Relief Association No. 1 – No findings
Logan’s Ferry Heights Volunteer Fireman’s Relief Association – No findings
Beaver County
Monaca Volunteer Fire Department No. 1 Firefighter’s Relief Association of the Commonwealth of Pennsylvania – No findings
The South Beaver Township Volunteer Firefighters Relief Association – No findings
West Mayfield Volunteer Firemen’s Relief Association of West Mayfield – 4 findings: Noncompliance with prior audit recommendation: Inappropriate ownership pf rescue vehicle, inadequate signatory authority for the disbursement of funds, inadequate minutes of meetings and relief association bylaws failure to maintain a complete and accurate equipment roster
Bradford County
Smithfield Township Volunteer Fire Department Firefighter’s Relief Association – 3 findings: Noncompliance with prior audit recommendation: Untimely deposit of state aid, noncompliance with prior audit recommendation: undocumented expenditures, inadequate minutes of meetings and relief association bylaws
Bucks County
Fairless Hills Volunteer Fire Company Fireman’s Relief Association – No findings
Butler County
Bruin Volunteer Fire Department Relief Association – 2 findings: Inadequate signatory authority for the disbursement of funds, inadequate minutes of meetings and relief association bylaws
Buffalo Township Relief Association – 3 findings: Untimely deposits of state aid, insufficient surety (fidelity) bond coverage, inadequate minutes of meetings and relief association bylaws
Cambria County
Carrolltown Fire Engine Company Firemen’s Relief Association – No findings
Chester County
Phoenixville Volunteer Firefighters Relief Association – Observation: FDIC coverage limit exceeded
Clarion County
St. Petersburg Volunteer Firemen’s Relief Association – No findings
Clinton County
Renovo Firemen’s Relief Association – 4 findings: Noncompliance with prior audit recommendation: Failure to secure ownership interest in jointly purchased vehicle, undocumented expenditure, unauthorized expenditure, failure to maintain a complete and accurate equipment roster
Wayne Township Volunteer Firefighter’s Relief Association – 1 finding: Insufficient surety (fidelity) bond coverage
Columbia County
Main Township Volunteer Firemen’s Relief Association – No findings
Crawford County
Relief Association of Conneaut Lake Borough and Sadsbury Township of Pennsylvania – 1 finding: Unauthorized expenditures
Townville Volunteer Fire Department Relief Association – No findings
Fayette County
Masontown Volunteer Firemen’s Relief Association – No findings
McClellandtown Volunteer Firemen’s Relief Association – No findings
Franklin County
St. Thomas Township Firefighter Relief Association, Inc. – 4 findings: Unauthorized expenditures, undocumented expenditures, inadequate minutes of meetings and relief association bylaws, failure to maintain a complete and accurate equipment roster
The Marion Fireman’s Relief Association of the State of Pennsylvania – 1 finding: Noncompliance with prior audit recommendation: Failure to conduct annual physical equipment inventories
Indiana County
The Relief Association of the Armagh and East Wheatfield Twp. Volunteer Fire Company – 6 findings: Noncompliance with prior audit recommendation: Erroneous deposit of funds, noncompliance with prior audit recommendation: unauthorized expenditures, undocumented expenditures, failure to maintain a complete and accurate equipment roster, inadequate financial record-keeping system, inappropriate pre-signing of black checks
Lancaster County
Bart Township Fire Company Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Lawrence County
Bessemer Volunteer Firefighter’s Relief Association – 1 finding: Failure to maintain a Pennsylvania sales tax exemption number
Lebanon County
Volunteer Firemen’s Relief Association of West Cornwall Township – 5 findings: Noncompliance with prior audit recommendation: Failure to obtain a Pennsylvania sales tax exemption number and payment of Pennsylvania sales tax, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, noncompliance with prior audit recommendation: insufficient surety (fidelity) bond coverage, noncompliance with prior audit recommendation: undocumented expenditures, failure to maintain a complete and accurate membership roster
Luzerne County
The Trucksville Volunteer Fire Company’s Relief Association – 1 finding: Untimely deposit of state aid
Lycoming County
Montoursville Firemen’s Relief Association, inc. of Montoursville, PA – 6 finding: Noncompliance with prior audit recommendation: Undocumented expenditures, noncompliance with prior audit recommendation: failure to maintain a complete and accurate equipment roster, untimely receipt and deposit of state aid, inadequate minutes of meetings and relief association bylaws, payment of Pennsylvania sales tax, duplicate payment
Mercer County
Springfield Township Volunteer Firemens Relief Association – 1 finding: Inadequate signatory authority for the disbursement of funds
Northampton County
Nazareth Firemen’s Relief Association – 3 finding: Noncompliance with prior audit recommendation: Failure to maintain a complete and accurate equipment roster, noncompliance with prior audit recommendation: failure to maintain a Pennsylvania sales tax exemption number, inadequate financial record-keeping system, Observation: FDIC coverage limits exceeded
Perry County
Duncannon Volunteer Firemen’s Relief Association – 1 finding: Failure to secure ownership interest in jointly purchased equipment
Potter County
Austin Volunteer Firemen’s Relief Association – 2 findings: Untimely receipt of deposit and state aid, payment of Pennsylvania sales tax
Schuylkill County
Pine Grove Volunteer Firefighters Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Sullivan County
Hillsgrove Volunteer Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Untimely deposit of state aid
Venango County
President Township Firemen’s Relief Association – 1 finding: Noncompliance with prior audit recommendation: Failure to obtain a Pennsylvania sales tax exemption number
Rocky Grove Volunteer Fire Department Relief Association – 2 findings: Unauthorized expenditure, inadequate signatory authority for the disbursement of funds
Seneca Volunteer Fire Department Relief Association – Observation: FDIC coverage limits exceeded
The Rouseville Volunteer Fire Department Relief Association – No findings
Warren County
Russell Volunteer Fire Department Relief Association – 1 finding: Inadequate minutes of meetings and relief association bylaws
Washington County
Burgettstown Volunteer Fireman’s Relief Association – 2 findings: Unauthorized expenditures, inadequate minutes of meetings and relief association bylaws
Wayne County
Browndale Fire Company No. 1 Firemen’s Relief Association – 1 finding: Untimely deposit of state aid
Westmoreland County
Turkeytown Volunteer Fire Department Relief Association Inc. – No findings
###
Return to search results